选择题：下列各种现象中，属于光的折射现象的是（） A．我们能从不同方向看见本身不发光的

题型：单项选择题

中国的（）被称为笔尖之舞。

A、绘画

B、书法

C、刻章

D、芭蕾舞

查看答案

题型：填空题

大小分级是分级的主要内容，方法主要有（）分极和（）分级。

查看答案

题型：阅读理解

信息匹配（共5小题；每小题2分，满分10分）

请阅读下列应用文及相关信息，并按照要求匹配信息。请在答题卡上将对应题号的相应选项字母涂黑。

首先，请阅读下列不同类型汽车的信息：

A．Toyota Electron - 2006 (new): Toyota's new car is both powerful and economical. Using a combination of fuel and electricity this car will not only save money on petrol bills, but it will also save the environment. Has air conditioner and leather seats. Price: $17,500

B．BMW Series 7 - 2006 (new): Judged the "Car of Year" by Wheels Magazine this is the best high-class car on the market. It is big enough for 5 people but is smooth and fast. Has all the latest safety equipment and computer mapping system. Price: $84,900

C．Porsche 911 - 2006 (new): This newest Porsche is packed with the latest safety equipment and engine technology. It can hold 2 people and the roof can come down automatically for you to enjoy the fresh air. Has DVD entertainment system and computer mapping system. Price: $72,000

D．Chrysler Minibus - 2005 (second-hand): With its unique seating design, this vehicle can hold up to 14 people. Silver outside with black leather inside and in excellent condition.Has 2 automatic sliding doors plus DVD entertainment system. Price: $19,200

E.Ford Fairlane - 1998 (second-hand): With a traditional Ford design, this car is dark blue and is an ideal second car for the family. Mechanically in good condition. Has air-conditioner and CD player. Price: $6,900

F.Honda Civic - 1996 (second-hand): This small, white, two-door car is easy to park and cheap to run. Inside and outside both in excellent condition. It uses very little fuel and is the perfect car for city driving. Has CD player. Price: $2,500

请阅读下列购车者的信息，然后匹配购车者与拟购买的汽车：

Robert Anderson. Robert has just been appointed the manager of a large international company. He wants to get a car that will impress his business colleagues yet is also suitable for transporting his wife and three children.

Julie Sunderland. Julie has recently moved into the city where she is studying. She needs a car that is cheap to buy and run so she can get to university and to her part-time job.

Bill Woodward. Bill is the coach of the local football team and needs a car that can take the players and equipment to and from their games.

Mary Alderson. Mary's rich dad promised he would buy her a new car for graduating from university. She wants something that is safe, that will allow her to enjoy listening to music and show off to her friends.

Kate Power. Kate needs to get a car to travel to her new job. But she feels guilty about the pollution she will cause so she wants a car that will do the least amount of harm to the environment.

查看答案

题型：多项选择题

某酒厂为增值税一般纳税人，主要生产销售各类白酒，2008年5月经营情况如下：
(1) 从某酒厂购进60吨酒精，取得增值税专用发票，注明价款102.40万元；支付运费 3万元，取得运费发票。入库后第10天(财务已经入账)，由于储藏设备管理不善，造成3桶酒精挥发，经测算损失8吨。
(2) 从农业生产者手中收购粮食600000斤，收购凭证上注明支付金额30万元，支付运输费用2万元、装卸费0.5万元；购入生产用煤，取得增值税专用发票，注明价款10万元、增值税1.3万元，支付运输费用4万元，取得运费发票。
(3) 销售瓶装粮食白酒20000斤，开具增值税专用发票，取得销售额31万元，收取包装物押金3.51万元；销售散装薯类白酒20000斤，开具普通发票，取得销售收入24.57万元；向当地白酒节捐赠特制粮食白酒500斤；用5吨特制粮食白酒与供货方换取原材料，合同规定，该特制粮食白酒按平均售价计价，供货方提供的原材料价款20万元，供货方开具了税款为3.4万元的增值税专用发票，酒厂开具了税款为3.74万元的增值税专用发票。特制粮食白酒最高售价25元/斤，平均售价22元/斤(售价为不含增值税售价)。
(4) 将试制的新型号干红酒10000斤发给职工作为福利，成本价1.4万元，该产品无同类产品市场价格。
(5) 将当月购买一台设备对外投资，购进设备尚未取得增值税专用发票，但已支付全部价款32万元、增值税5.44万元。
(6) 生产车间领用煤炭6000吨，职工食堂及浴池领用外购煤炭100吨，每吨不含税购进价格400元。
(7) 经批准进口一台小轿车自用，成交价格为境外离岸价格(FOB)2.6万美元，境外运费及保险费共计0.4万美元。
(8) 月初库存外购已税酒精3吨，每吨不含增值税单价3600元，月末库存外购已税酒精4吨。因为水灾库存的从农民手中收购的粮食发生霉烂，成本5.28万元(其中包括0.93万元的运费)。
(9) 本期为某酒厂提供酒窖设计，收取服务收入50万元。
有关票据均在当月通过税务机关的认证并抵扣，小轿车关税税率50%，消费税税率 9%，汇率1美元=7元人民币。粮食白酒和薯类白酒的比例消费税率为20%，其他酒类产品的消费税率为10%，其他酒类产品的成本利润率为5%；酒精消费税率为5%。
要求：请根据上述资料，按照下列顺序回答问题：(单位为万元，保留小数点后2位)

下列关于题目涉及的税收政策陈述，正确的是( )。

A．外购酒精连续加工白酒，酒精已纳消费税可以抵扣

B．向白酒节捐赠粮食白酒，增值税价格应该按同类均价计算

C．酒精损失的进项税，要依法转出，但是酒精发生的运费的进项税不用转出

D．收购免税粮食可以按收购凭证价款计算抵扣

E．提供酒窖设计服务，属于营业税的征税范围

查看答案

题型：单项选择题

人体腧穴很多，大体分为经穴、阿是穴和（）。

A、特定穴

B、奇穴

C、五输穴

D、郄穴

查看答案

下列各种现象中，属于光的折射现象的是（） A．我们能从不同方向看见本身不发光的

题目：

答案：